Sh. Rajan Datta, Jammu V. Income tax Officer, Jammu

MA 4/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1596 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 29-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M A MIR COST ACCOUNTANT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NO.106(ASR)/2013 (ARISING OUT OF I.T.A. NO.474(ASR)/2013) ASSESSMENT YEAR:2007-08 PAN : M/S. J.K. TRADERS, VS. THE ASSESSING OFFICER, NEELAM CHOWK WARD-1, KARAN NAGAR, SRINAGAR. SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.M.A.MIR, COST ACCOUNTANT RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING: 07/03/2014 DATE OF PRONOUNCEMENT:07/03/2014 ORDER PER BENCH ; THE ASSESSEE HAS FILED PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THE ITAT, AMRITSAR BENCH, DA TED 11.10.2013 PASSED IN ITA NO.474(ASR)/2013 FOR THE ASSESSMENT YEAR 2007-0 8. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIAL AVAILABLE ON RECORD ESPECIALLY THE ORDER OF THE TRI BUNAL DATED 11.10.2013 PASSED IN ITA NO.474(ASR)/2013 AND WE ARE OF THE VI EW THAT THE REASONS MA NO.106(ASR)/2013 2 MENTIONED BY THE ASSESSEE IN THE MISCELLANEOUS APP LICATION ARE REASONABLE AND SUFFICIENT TO RECALL THE ORDER OF THE TRIBUNAL DATED 11.10.2013 (SUPRA). THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 11.10. 2013 AND FIX THE MAIN APPEAL FOR HEAR ING ON 13.03.2014. NO SEPARATE NOTICE BE ISSUED TO THE PARTIES AS THE DAT E HAS BEEN FIXED WITH THEIR CONSENT. ACCORDINGLY, THE MISC. APPLICATION IS ALLO WED. 5. IN THE RESULT, MISC. APPLICATION OF THE ASSESS EE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH MARCH, 2013 SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7TH MARCH, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. J.K.TRADERS, SRINAGAR. 2. THE AO, SRINAGAR. 3. THE CIT(A), JAMMU 4. THE CIT, JAMMU 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR MA NO.106(ASR)/2013 3